Social Security Rules and Marginal Tax Rates [report]

Martin Feldstein, Andrew Samwick
1992 unpublished
rity tax is equal to the statutory rate while The analysis in this paper shows how for other taxpayers the combined effect of ourrent social security benefit rules have the tax and the resulting benefits implies created a variety of social security net a very much lower net marginal tax rate marginal tax rates that differ by age, sex, or even a negative marginal tax rate when marital status, and income in ways that the incremental benefits exceed the ad-
doi:10.3386/w3962 fatcat:d3tul3uo5fetljbdud4g57qr3q